ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 16, 2015 No. 1025

About approval of Changes in the Instruction for financial accounting of the value added tax

According to article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" I order:

1. Approve Changes in the Instruction for financial accounting of the value added tax approved by the order of the Ministry of Finance of Ukraine of July 01, 1997 No. 141, registered in the Ministry of Justice of Ukraine on August 4, 1997 at No. 284/2088 (in edition of the order of the Ministry of Finance of Ukraine of December 24, 2004 No. 818) (with changes) which are applied.

2. To department of tax, customs policy and methodology of financial accounting (Chmeruk N. A.) to provide in accordance with the established procedure:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. To impose control over the implementation of this order on the deputy minister Makeeva A. L.

Approved by the Order of the Ministry of Finance of Ukraine of November 16, 2015 No. 1025

Changes in the Instruction for financial accounting of the value added tax

1. In Item 1:

add subitem 1.1 with words "; sales to persons who are not registered as taxpayers, the agricultural products and products of its conversion (prepared) at the physical persons who are not taxpayers on the amount of trade margin (allowance) established by the taxpayer";

in subitem 1.2 of the word";" to exclude excess of regular selling price of goods, works, services, non-current assets over the actual price;

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